senate Bill S153

2011-2012 Legislative Session

Prohibits the New York state department of tax and finance from charging a fee for applications for a certificate of registration pursuant to a re-registration program

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Jan 05, 2011 referred to investigations and government operations

Co-Sponsors

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S153 - Bill Details

See Assembly Version of this Bill:
A1198
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd Part LL-1 §1, Chap 57 of 2008; amd §1134, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S7062, A9392

S153 - Bill Texts

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Prohibits the New York state department of tax and finance from charging a fee for applications for a certificate of registration pursuant to a re-registration program.

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BILL NUMBER:S153

TITLE OF BILL:
An act
to amend section 1 of part LL-1 of chapter 57 of the laws of 2008,
relating to directing the commissioner of taxation and finance to
institute a re-registration program, in relation to prohibiting the New
York state department of taxation and finance from charging a vendor
re-registration fee; to authorize the refund of all re-registration fees
collected by the New York state department of
taxation and finance; and to amend
the tax law, in relation to prohibiting the New York state department of
taxation and finance
from charging vendors any fees to collect NYS sales tax

PURPOSE OR GENERAL IDEA OF BILL:
An act to repeal to amend section 1 of part LL-1 of the Chapter 57 of
the laws of 2008, relating to directing the Commissioner of Taxation
and Finance to institute a re-registration program, in relation to
prohibiting the New York State Department of Taxation and Finance
from charging a vendor re-registration fee and to authorize the
refund of all re-registration fees collected by New York State
Department of Taxation and Finance; and to amend the law, in relation
to prohibiting the New York State Department of Taxation and Finance
from charging vendors any fees to collect New York State sales tax.

SUMMARY OF SPECIFIC PROVISIONS:
Repeals part LL-1 of the Chapter 57 of the laws of 2008, relating to
directing the Commissioner of Taxation and Finance to institute a
re-registration program for vendors who collect New York State sales
tax and amends current law to prohibit the New York State Department
of Taxation and Finance from charging vendors any fees to collect New
York State sales tax.

JUSTIFICATION:
New York State must become more business friendly by providing
businesses with opportunities to succeed. The 2008 "Vendor
Registration Fee" is another disincentive to own and operate a
business in New York State.
The original certificate of registration to collect sales tax for the
New York State Department of Taxation and Finance was issued to
businesses with no fees and no expiration date. Business in the state
should not have to pay for the privilege of collecting state sales
tax. The current law does not indicate that this is a one-time fee
and many business owners are leery that this will become another
revenue stream for the state on an ongoing basis and fees could
increase as time goes on. This bill would prevent the New York State
Department of Taxation and Finance from charging a registration fee
for vendors to collect sales
tax and would return the fees that have been collected to the date
upon enactment of this law.

PRIOR LEGISLATIVE HISTORY:
S.7062/A.9392 of 2009-2010; Referred to Investigations and Government
Operations


FISCAL IMPLICATIONS:
$40 million to the state.

Refund to New York State Business who paid to register their business
as a tax collection agency of the State of New York.

EFFECTIVE DATE:
This act shall take effect immediately, provisions of

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   153

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sens. MAZIARZ, DeFRANCISCO, LARKIN, RANZENHOFER, SALAND,
  YOUNG -- read twice and  ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations

AN  ACT  to  amend  section  1 of part LL-1 of chapter 57 of the laws of
  2008, relating to directing the commissioner of taxation  and  finance
  to institute a re-registration program, in relation to prohibiting the
  New  York  state  department  of  taxation and finance from charging a
  vendor re-registration fee; to authorize the refund of  all  re-regis-
  tration  fees  collected  by the New York state department of taxation
  and finance; and to amend the tax law, in relation to prohibiting  the
  New  York  state  department  of  taxation  and  finance from charging
  vendors any fees to collect NYS sales tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section 1 of part LL-1 of chapter 57 of the laws of 2008,
relating to directing the commissioner of taxation and finance to insti-
tute a re-registration program, is amended to read as follows:
  Section 1.  The commissioner of taxation and finance  is  directed  to
institute  a re-registration program pursuant to section 1134 of the tax
law, which program should be completed by March  31,  2012.    [Notwith-
standing  any  law  to  the  contrary, every certificate of registration
filed pursuant to this re-registration program by a person  required  to
file sales and compensating use tax returns for the monthly or quarterly
periods  described in section 1136 of the tax law must be accompanied by
a 50 dollar application fee to constitute a complete  application.  This
fee must be paid and disposed of in the same manner as the taxes imposed
by  section  1105  of  the  tax  law  and  may  be determined, assessed,
collected and enforced in the same manner as the tax imposed by  article
28  of  the tax law. Notwithstanding section 1148 of the tax law, or any
other law to the contrary, such commissioner must retain from the appli-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01499-01-1

S. 153                              2

cation fees collected or  received  an  amount  that  such  commissioner
determines  is  necessary to cover reasonable costs of such commissioner
in implementing, administering and enforcing registrations  pursuant  to
this  section, but no more than the amount of those fees. The provisions
of subdivisions (a) and (c) of section 1139 of the tax law apply, except
that no interest is allowed or paid on any  refund.]  A  person  may  be
subject  to the re-registration program directed by this section even if
such person holds a certificate of authority that has not been in effect
for a period of at least three years.
  S 2. Notwithstanding any law, rule or regulation to the contrary,  all
50  dollar  application fees collected by the department of taxation and
finance pursuant  to  the  re-registration  program  instituted  by  the
commissioner  of taxation and finance as authorized by section 1 of part
LL-1 of chapter 57 of the laws of 2008 shall be refunded to the  persons
who paid such fees.
  S 3. Paragraph 5 of subdivision (a) of section 1134 of the tax law, as
amended by chapter 2 of the laws of 1995, is amended to read as follows:
  (5) If the commissioner considers it necessary for the proper adminis-
tration  of  the  sales  and use taxes and prepaid taxes imposed by this
article and pursuant to the authority of  article  twenty-nine  of  this
chapter,  it  may  require  every  person  under this section or section
twelve hundred fifty-three of this chapter who holds  a  certificate  of
authority to file a new certificate of registration, WITHOUT CHARGE, AND
in  such  form and at such time as the commissioner may prescribe and to
surrender such certificate of authority. The  commissioner  may  require
such  filing  and  such  surrender  not more often than once every three
years. Upon the filing of  such  certificate  of  registration  and  the
surrender  of  such  certificate  of  authority,  the commissioner shall
issue, within such time as the commissioner may prescribe, a new certif-
icate of authority, without charge, to each registrant and  a  duplicate
thereof for each additional place of business of such registrant.
  S  4.  This  act  shall  take  effect  immediately;  provided that the
provisions of section two of this act shall apply to all certificates of
registration required to be filed under section  1134  of  the  tax  law
pursuant  to  the re-registration program instituted by the commissioner
of taxation and finance as authorized by section 1 of part LL-1 of chap-
ter 57 of the laws of 2008 and filed on or after November 1, 2008.

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